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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 29 - Labor |
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Subtitle A - Office of the Secretary of Labor |
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Part 99 - Audits of States, Local Governments, and Non-Profit Organizations |
| Subpart A - General |
| § 99.100 - Purpose. |
| § 99.105 - Definitions. |
| Subpart B - Audits |
| § 99.200 - Audit requirements. |
| § 99.205 - Basis for determining Federal awards expended. |
| § 99.210 - Subrecipient and vendor determinations. |
| § 99.215 - Relation to other audit requirements. |
| § 99.220 - Frequency of audits. |
| § 99.225 - Sanctions. |
| § 99.230 - Audit costs. |
| § 99.235 - Program-specific audits. |
| Subpart C - Auditees |
| § 99.300 - Auditee responsibilities. |
| § 99.305 - Auditor selection. |
| § 99.310 - Financial statements. |
| § 99.315 - Audit findings follow-up. |
| § 99.320 - Report submission. |
| Subpart D - Federal Agencies and Pass-through Entities |
| § 99.400 - Responsibilities. |
| § 99.405 - Management decision. |
| Subpart E - Auditors |
| § 99.500 - Scope of audit. |
| § 99.505 - Audit reporting. |
| § 99.510 - Audit findings. |
| § 99.515 - Audit working papers. |
| § 99.520 - Major program determination. |
| § 99.525 - Criteria for Federal program risk. |
| § 99.530 - Criteria for a low-risk auditee. |